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Which of the following can be claimed as full deducation against taxable income in the same period as the expenditure was incurred: Replacement of plant/equiptment

Which of the following can be claimed as full deducation against taxable income in the same period as the expenditure was incurred:

Replacement of plant/equiptment

Property manager's phone and laundry expenses (all of the expenses)

Building refurbishment

Maintenance cost

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